importklaring

Importklaring refers to the formal process by which goods brought into a country are declared to the customs authorities to determine whether any duties, taxes, and import controls apply, and to authorize release into the market. The process ensures compliance with customs, trade, and safety rules and generates revenue for the state.

The declaration typically includes information about the goods such as the Harmonized System (HS) code, the country of origin, the declared value, the quantity, the tariff classification, and the preferred incoterms. Supporting documents commonly required are a commercial invoice, packing list, transport documents (bill of lading or air waybill), and origin certificates or licenses if applicable. In some cases, additional permits or phytosanitary or sanitary certificates may be needed.

The declaration is usually submitted electronically, often through a national customs portal or via a customs broker. A company or individual may be the declarant or appoint a customs broker. An EORI (Economic Operators Registration and Identification) number is typically required in many jurisdictions. After submission, customs performs a risk assessment, may inspect the goods, and determines the duties, taxes, and any prohibitions or restrictions. Once duties are paid and controls satisfied, the goods are released.

In the European Union, import declarations are lodged with the customs authority of the member state of entry, and VAT and duties are calculated according to the tariff schedule and origin rules. The term can also apply in other jurisdictions with variations in procedures and controls.